国农金融投资：第三季度业绩报告 2023

Characteristics of GEM of The Stock Exchange ofHong Kong Limited (“Stock Exchange”)G E M GEM GEM has been positioned as a market designedto accommodate small and mid-sized companiesto which a higher investment risk may beattached than other companies listed on theStock Exchange. Prospective investors should beaware of the potential risks of investing in suchcompanies and should make the decision to investonly after due and careful consideration. GEMGEMGEM Given that the companies listed on GEM andgenerally small and mid-sized companies, there isa risk that securities traded on GEM may be moresusceptible to high market volatility than securitiestraded on the Main Board of the Stock Exchangeand no assurance is given that there will be aliquid market in the securities traded on GEM. Hong Kong Exchanges and Clearing Limited andthe Stock Exchange take no responsibility for thecontents of this report, make no representation as toits accuracy or completeness and expressly disclaimany liability whatsoever for any loss howsoeverarising from or in reliance upon the whole or any partof the contents of this report. GEMGEM This report, for which the directors (“Directors”)of China Demeter Financial Investments Limited(“Company”) collectively and individually acceptfull responsibility, includes particulars given incompliance with the Rules Governing the Listingof Securities on GEM of The Stock Exchange ofHong Kong Limited (“GEM Listing Rules”) forthe purpose of giving information with regard to theCompany. The Directors, having made all reasonable enquiries,confirm that to the best of their knowledge andbelief the information contained in this report isaccurate and complete in all material respects andnot misleading or deceptive, and there are no othermatters the omission of which would make anystatement herein or this report misleading. Highlights •2 9 , 0 4 5 , 0 0 015,220,000 •The Company reported a loss attributable toowners of the Company of approximatelyHK$29,045,000 for the nine monthsended 30 September 2023 (“Period”),when compared to a loss attributable toowners of the Company of approximatelyHK$15,220,000 in the same period lastyear. •120,859,000101,240,00019,619,000 •T h er e v e n u e o f t h e G r o u p f r o mcontinuing operations was approximatelyH K $ 1 2 0 , 8 5 9 , 0 0 0f o r t h e P e r i o d ,representing an increase of approximatelyHK$19,619,000 when compared to the sameperiod of approximately HK$101,240,000last year. 80,543,00068,207,000 •Gross profit from continuing operationsf o r t h e P e r i o d w a s a p p r o x i m a t e l yHK$80,543,000 compared with gross profitof approximately HK$68,207,000 in thesame period last year. •The board of Directors does not recommendthe payment of any interim dividend for thenine months ended 30 September 2023 (30September 2022: HK$Nil). Third Quarterly Results (Unaudited) The Board (“Board”) of directors (“Directors”)of China Demeter Financial Investments Limited(“Company”) presents the unaudited condensedconsolidated results of the Company and itssubsidiaries (collectively the “Group”) for the threemonths and nine months ended 30 September 2023together with the comparative unaudited figures forthe corresponding periods in 2022. The third quarterlyresults are unaudited, but have been reviewed by theaudit committee of the Board (“Audit Committee”). Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the three months and nine months ended 30 September 2023 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income (Cont’d) For the three months and nine months ended 30 September 2023 For the three months and nine months ended 30 September 2023 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income (Cont’d) For the three months and nine months ended 30 September 2023 Notes 1.CORPORATE INFORMATION 1. (i)(ii)(iii)(iv)(v)(vi) During the Period, the Group is principallyengaged in (i) alcoholic beverage distributionand miscellaneous business; (ii) food andbeverage business; (iii) money lendingbusiness; (iv) provision of children educationservices; (v) financial services business; and(vi) securities investment business. Clarendon House, 2 ChurchS t r e e t , H a m i l t o n H M 1 1 ,Bermuda The registered office of the Company is atClarendon House, 2 Church Street, HamiltonHM 11, Bermuda. 9535A01 The principal place of business is locatedat Office A01, 35/F, United Centre, No. 95Queensway, Admiralty, Hong Kong. GEM The Company’s shares are listed on GEM ofThe Stock Exchange of Hong Kong Limited(“Stock Exchange”). Notes (Cont’d) 2. 2.BASIS OF PREPARATION GEM18 These unaudited condensed consolidatedfinancial statements for the nine months ended30 September 2023 have been prepared inaccordance with Hong Kong AccountingStandard (“HKAS”) issued by the Hong KongInstitute of Certified Public Accountants(“HKICPA”) as well as with the applicabledisclosure r